Browse individual filing, self-employment, payment, asset, retirement, correction, publication, filing-status, and glossary references.
Forms & References · Last reviewed August 3, 2026
Understand how common federal forms connect without entering taxpayer-identification or financial information.
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Twenty-four plain-English form and schedule overviews.
Twelve maps to commonly used IRS publications.
Five general status explanations without eligibility determinations.
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IRS form guide
The main federal individual return that brings together income, adjustments, deductions, tax, credits, payments, and a refund or balance.
Who may encounter it: Wage earners, self-employed people, retirees, and other individual filers may encounter it.
Federal Income Tax Planning Calculator · How to Pay Taxes on 1099 Income
Verify the current final revision, instructions, and post-release changes.IRS form guide
Reports certain additional income and adjustments that connect to Form 1040, including items relevant to self-employment.
Who may encounter it: People with income or adjustments not entered directly on the main Form 1040 may encounter it.
Self-Employment Tax Calculator · How Self-Employment Tax Is Calculated
Verify the current final revision, instructions, and post-release changes.IRS form guide
Reports additional taxes that are not shown directly in the main Form 1040 calculation area.
Who may encounter it: Filers with self-employment tax or another listed additional tax may encounter it.
Self-Employment Tax Calculator · What Is Self-Employment Tax?
Verify the current final revision, instructions, and post-release changes.IRS form guide
Reports certain credits and payments that are not entered directly on the main Form 1040.
Who may encounter it: Filers with a listed nonrefundable credit, refundable credit, or other payment may encounter it.
Federal Income Tax Planning Calculator · How Deductions Reduce Taxable Income
Verify the current final revision, instructions, and post-release changes.IRS form guide
Reports income or loss from a business operated as a sole proprietorship, including receipts, cost of goods sold, expenses, and net profit or loss.
Who may encounter it: Sole proprietors and certain single-member businesses may encounter it when reporting business activity.
Schedule C Profit Calculator · Schedule C Income and Expenses
Verify the current final revision, instructions, and post-release changes.IRS form guide
Figures federal self-employment tax on net earnings, including Social Security and Medicare components.
Who may encounter it: People with qualifying net earnings from self-employment may encounter it.
Self-Employment Tax Calculator · How Self-Employment Tax Is Calculated
Verify the current final revision, instructions, and post-release changes.IRS form guide
Provides worksheets and payment information for individuals planning federal estimated tax.
Who may encounter it: People who expect tax not covered by withholding may encounter it, including many self-employed workers.
Quarterly Estimated Tax Calculator · Estimated Tax Payments Explained
Verify the current final revision, instructions, and post-release changes.IRS form guide
Reports certain nonemployee compensation from a payer to a recipient and the IRS.
Who may encounter it: Businesses making reportable payments and workers receiving nonemployee compensation may encounter it.
Invoice and Freelance Income Calculator · How to Track Freelance Income
Verify the current final revision, instructions, and post-release changes.IRS form guide
Reports gross payment transactions handled by payment cards or certain payment networks.
Who may encounter it: Online sellers, creators, gig workers, and other payees using payment processors may encounter it.
Invoice and Freelance Income Calculator · How to Track Freelance Income
Verify the current final revision, instructions, and post-release changes.IRS form guide
Reports several categories of miscellaneous payments described in current instructions.
Who may encounter it: Recipients and businesses involved with rents, royalties, awards, or another listed category may encounter it.
Invoice and Freelance Income Calculator · How to Pay Taxes on 1099 Income
Verify the current final revision, instructions, and post-release changes.IRS form guide
Allows a requester to obtain taxpayer identification and certification information for information reporting.
Who may encounter it: Independent contractors and businesses making reportable payments may encounter it.
Verify the current final revision, instructions, and post-release changes.IRS form guide
Helps calculate whether an underpayment penalty applies and may document an exception or annualized-income method.
Who may encounter it: Some filers whose withholding and timely estimated payments did not cover tax may encounter it.
Quarterly Estimated Tax Calculator · Do I Need to Pay Quarterly Taxes?
Verify the current final revision, instructions, and post-release changes.IRS form guide
A payment voucher that may accompany certain check or money-order payments with an individual return.
Who may encounter it: A filer choosing an applicable official payment method may encounter it.
Estimated Tax Payment Calculator · How to Pay Taxes on 1099 Income
Verify the current final revision, instructions, and post-release changes.IRS form guide
Requests a monthly payment arrangement for certain federal tax balances.
Who may encounter it: A taxpayer unable to pay a balance in full may encounter it after reviewing official payment options.
Tax Savings Goal Calculator · How to Pay Taxes on 1099 Income
Verify the current final revision, instructions, and post-release changes.IRS form guide
Reports depreciation, amortization, certain expensing elections, and listed-property information.
Who may encounter it: Businesses with equipment, vehicles, software, or other depreciable or amortizable assets may encounter it.
Depreciation Estimate Calculator · Business Expense Tax Deductions
Verify the current final revision, instructions, and post-release changes.IRS form guide
Calculates an actual-method home-office deduction and related limitations for qualifying business use.
Who may encounter it: Certain Schedule C filers using the actual-expense method may encounter it.
Home-Office Deduction Calculator · Home-Office Deduction Explained
Verify the current final revision, instructions, and post-release changes.IRS form guide
Provides a simplified computation for the qualified business income deduction when current requirements are met.
Who may encounter it: Some owners of pass-through businesses, including sole proprietors, may encounter it.
Federal Income Tax Planning Calculator · How Deductions Reduce Taxable Income
Verify the current final revision, instructions, and post-release changes.IRS form guide
Provides a more detailed qualified business income deduction computation for situations covered by its instructions.
Who may encounter it: Some pass-through business owners whose calculations require additional schedules or limitations may encounter it.
Federal Income Tax Planning Calculator · 1099 Tax Deductions
Verify the current final revision, instructions, and post-release changes.IRS form guide
Reports HSA contributions, distributions, and additional amounts where applicable.
Who may encounter it: People with Health Savings Account activity may encounter it.
Verify the current final revision, instructions, and post-release changes.IRS form guide
Tracks certain nondeductible traditional IRA contributions, basis, distributions, and conversions.
Who may encounter it: People with after-tax traditional IRA basis or certain distributions and conversions may encounter it.
Retirement Contribution Tax Savings Calculator · 1099 Tax Deductions
Verify the current final revision, instructions, and post-release changes.IRS form guide
Reports certain additional taxes involving retirement plans, IRAs, HSAs, and other tax-favored accounts.
Who may encounter it: People with an early distribution, excess contribution, missed distribution, or another listed event may encounter it.
Retirement Contribution Tax Savings Calculator · 1099 Tax Deductions
Verify the current final revision, instructions, and post-release changes.IRS form guide
Amends certain previously filed individual income-tax returns when a correction is appropriate.
Who may encounter it: A filer discovering omitted income, an incorrect deduction or credit, or another material change may encounter it.
Verify the current final revision, instructions, and post-release changes.IRS form guide
Requests an automatic extension of time to file an individual return when current requirements are met.
Who may encounter it: Individuals needing additional filing time may encounter it.
Verify the current final revision, instructions, and post-release changes.IRS form guide
Reports supplemental income and loss from categories such as rental real estate, royalties, partnerships, S corporations, estates, and trusts.
Who may encounter it: Property owners, royalty recipients, partners, shareholders, and beneficiaries may encounter it.
Federal Income Tax Planning Calculator · How to Organize Business Expenses
Verify the current final revision, instructions, and post-release changes.Your Federal Income Tax: general federal individual filing rules that supplement Form 1040 instructions.
Read publication guide →Tax Guide for Small Business: federal topics for individuals who use Schedule C.
Read publication guide →Travel, Gift, and Car Expenses: business travel, transportation, gifts, and car-expense recordkeeping.
Read publication guide →Tax Withholding and Estimated Tax: federal withholding, estimated tax, annualized income, and underpayment planning.
Read publication guide →Business Expenses: selected federal business-expense concepts and limitations.
Read publication guide →Retirement Plans for Small Business: selected retirement arrangements for small-business owners and self-employed people.
Read publication guide →Business Use of Your Home: home-office eligibility and simplified or actual-method concepts.
Read publication guide →Contributions to Individual Retirement Arrangements: IRA contribution concepts and related limitations.
Read publication guide →Distributions from Individual Retirement Arrangements: IRA distribution concepts and beneficiary topics.
Read publication guide →Health Savings Accounts and Other Tax-Favored Health Plans: HSA and related tax-favored health-plan concepts.
Read publication guide →Tax Benefits for Education: selected education credits, deductions, savings arrangements, and employer assistance.
Read publication guide →How To Depreciate Property: depreciation methods, placed-in-service concepts, basis, and property classes.
Read publication guide →Review the general concept, relevant records, and current official source.
Review the general concept, relevant records, and current official source.
Review the general concept, relevant records, and current official source.
Review the general concept, relevant records, and current official source.
Review the general concept, relevant records, and current official source.
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